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Part 4 - Examining Process

This page contains interim guidance relating to instructions in IRM Part 4 currently in effect but not yet published in the Internal Revenue Manual (IRM)

IRM 4.1.10 Interim Guidance on Office of Professional Responsibility (OPR) Referrals
Examination Policy issued guidance to their Examination Directors in memo SBSE-04-1014-0039 dated October 1, 2014 supplementing IRM 4.1.10 and IRM 4.11.51. The purpose of this memo is to provide guidance for processing OPR referrals. The memo expires on October 1, 2015.

IRM 4.4.1 Interim Guidance Regarding the Removal of Computer Disks from Closed Examination Cases
Communication, Outreach, Systems and Solutions issued memo SBSE-04-1014-0066 dated October 1, 2014 to the Director, Campus Reporting Compliance. The purpose of this guidance is to issue guidance on the removal of computer disks from closed Examination case files. The memo expires on October 1, 2015.

IRM 4.8.6 Interim Guidance for Restitution-Based Assessment
Examination Technical Services issued guidance to Technical Services Employees in memo SBSE-04-1014-0056. The purpose of this memo is to issue guidance for restitution-based assessment processing when restitution has been ordered based on BMF and RPP accounts. The memo expires on October 7, 2015.

IRM 4.8.6 Interim Guidance on Criminal Restitution Procedures
Examination issued guidance memo SBSE-04-0214-0013 to provide required criminal restitution procedures for Technical Services Operations. The guidance will be inserted in IRM 4.8.6 by February 5, 2015.

IRM 4.10.3 Reissuance Guidance for Group Manager Concurrence Meeting (GMCM)
Examination reissued guidance in memo SBSE-04-0312-023 to SB/SE Examination Area Directors to advise the requirement to conduct a GMCM has changed to no later than 30 business days after completion of the initial appointment. The guidance supplements IRM 4.10.3 and expires on January 1, 2015.

IRM 4.10.4 Reissue Interim Guidance on Access to Suspicious Activity Reports for Title 26 Civil Tax Purposes
Examination reissued guidance in memo SBSE-04-1213-065 to all Examination Area Operations Directors that provides guidance for access to suspicious activity reports for Title 26 tax compliance purposes. The memo supplements IRM 4.10.4 and expires on September 30, 2015.

IRM 4.10.7 Interim Guidance for Small Business/Self-Employed Fast Track Settlement, Technical Procedures and Guidelines
Examination issued guidance memo SBSE-04-0414-0010 on April 3, 2013 for Examination Area Directors supplementing IRM 4.10.7. This memorandum provides interim guidance regarding the Small Business/Self-Employed (SB/SE) Fast Track Settlement (FTS) program. The guidance expires on April 4, 2015.

IRM 4.10.8 Interim Guidance Memorandum Regarding Changes to Statute of Limitations Period for Appealed Cases
Examination issued memo SBSE-04-0714-0024 for Examination Executives supplementing several IRMs. It reflects changes to the required number of days that must be remaining on the statute of limitations for cases going to and coming from Appeals. It is effective Sept. 2, 2014 and expires July 9, 2015.

IRM 4.10.10 Reissued Interim Guidance Regarding Adding Standard Paragraph Explanations
Examination reissued guidance memo SBSE-04-0414-0028 on April 2, 2013 supplementing IRM 4.10.10. The purpose of this interim guidance is to add new standard paragraphs that can be used immediately. The guidance is expires on April 3, 2015.

IRM 4.10.10 Reissue Interim Guidance Regarding Standard Paragraph Explanations for Net Investment Income Tax
Examination Policy reissued guidance in memo SBSE-04-0913-0075 supplementing IRM 4.10.10. The purpose of this memo is to add five new standard paragraphs that can be used for adjustments to 2013 tax returns. The memo expires on April 1, 2015.

IRM 4.10.10 Reissue Interim Guidance Regarding Two Standard Paragraph Explanations for Educational Expense
Examination Policy reissued guidance in memo SBSE-04-1213-0099 to SB/SE Field employees, SB/SE and W&I Campus employees to add standard paragraphs to explain adjustments to education expenses. The guidance supplements IRM 4.10.10 and expires on April 1, 2015.

IRM 4.23.5 Interim Guidance Procedures for Examinations Involving Third-Party Payers (TPP)
SBSE issued interim guidance SBSE-04-0514-0036 on May 8, 2014 to clarify procedures for employment tax examinations when the employer utilizes the services of a Third Party Payer (TPP). The guidance expires May 8, 2015.

IRM 4.23.8 Interim Guidance Statute of Limitations for Appealed Employment Tax Cases
Employment Tax Operations issued guidance SBSE-04-1014-0079 effective October 21, 2014. The memorandum provides guidance on employment tax cases transmitted to and from Appeals. The guidance will be incorporated into IRM 4.23.8 by October 21, 2015.

IRM 4.24.2 Reissue Additional Interim Guidance Procedures for Closing No Liability Substitute for Return Non-Filer Cases
Excise Tax program reissued memorandum SBSE-04-0514-0044 with effective date of September 25, 2014. The memo revised excise field group registration review procedures. The guidance will be incorporated into IRM 4.24.2 by April 01, 2015.

IRM 4.24.2 Reissue Excise Manager IMS 637 User Guide and Addendum
Excise Tax program reissued memorandum SBSE-04-0514-0044 with effective date of September 25, 2014. The memo revised excise field group registration review procedures. The guidance will be incorporated into IRM 4.24.2 by April 01, 2015.

IRM 4.24.2 Reissue Grade of Case Criteria for Form 637 Registration Cases
The Excise Tax program office reissued memorandum SBSE-04-0514-0041. The guidance clarifies the grade of case criteria for Form 637 Registration case work. The guidance will be incorporated into IRM 4.24.2 by April 01, 2015.

IRM 4.24.6 Reissue Interim Guidance Procedures for Closing No Liability Substitute for Return (SFR) Non-Filer Cases
The Excise Tax program office re-issued memorandum SBSE-04-1013-0085 dated October 21, 2013. The guidance provides proper closing of no liability SFR non-filer cases. The guidance is effective September 25, 2014 and will be incorporated into IRM 4.24.6 and IRM 4.24.10.

IRM 4.24.8.10(8)(b) Interim Guidance on Persons Not Required to File a Tax Return Increases to Paid Claims During Exams
Excise Tax Program issued guidance memo SBSE-04-0114-0011 advising persons not required to file a tax return but filed Form 8849 claims, may have IRC 6421(d) or 6427(i) paid claims increased during exams if filed prematurely. Guidance will be inserted in IRM 4.24.8.10(8) by January 14, 2015.

IRM 4.24.13 Interim Guidance for Integrating FIDGAP into Work Plans
Specialty Program issued guidance memo SBSE-04-0314-0023. It provides guidance on work planning for fuel compliance officers (FCOs), fuel compliance agents (FCAs), and fuel group managers. Guidance will be inserted in IRM 4.24.13 by March 07, 2015.

Part 4 - Examining Process (continued)
Another page of Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 21-Oct-2014